RISK BASED INTERNAL AUDITING for

LOCAL GOVERNMENT UNITS

COURSE DETAILS

Schedule: October 1 – 4, 2018

Duration: 4 Days
Knowledge Level: Basic
Competency: Internal Audit Delivery; International Professional Practices Framework
Delivery Format: Seminar and workshops on-site.
EMINAR OBJECTIVES
COURSE DESCRIPTION

This program will share with the internal auditors the principles, practices and techniques of
conducting a risk-based internal audit as applied to local government units (LGUs). This
introductory course is appropriate for:
• New internal auditors;
• Heads of internal audit offices or services (IAO/IAS) who are expected to improve the
internal audit function in the LGU;
• Accountants or supervising administrative officers who are tasked to establish an
internal audit office or designated in an acting capacity (OIC) for internal audit
functions;
• Experienced internal auditors who desire to have a refresher course or those who seek
to benchmark practices with other LGUs; and
• Other key personnel (such as executive assistants, administrators and consultants to
the LCE) who would like to know more about the risk-based internal auditing process.

COURSE OBJECTIVES

At the end of the seminar/workshop, the participants will be able to:

• Understand the role of internal auditing under a governance, risk management and control
framework;
• Explain the risk-based audit process and the key elements, procedures and tools;
• Identify key issues, assess risks and vulnerabilities, and recommend areas for improvement;
• Contribute to strengthening internal controls and internal audit as expected or required by
certain programs such as CMGP; and
• Apply the tools and lessons learned to improve work performance and deliver added value
to the Local Chief Executive, management, local council and boards, and stakeholders
COURSE OUTLINE

I. Internal Auditing Framework

a. Governance, risk management and control principles
b. The role of internal auditing
c. References (IPPF, LGIAM and others)

II. Developing the Internal Audit Strategic Plan

III. Establishing the Annual Risk-Based Plan of Engagements

a. Understanding the organization/LGU
b. Conducting risk assessment
c. Establishing or refining the audit universe
d. Identifying priority areas to audit
e. Determining resources needed
f. Completing the plan
g. Presenting and securing approval for the plan
h. Monitoring and reporting on the plan

IV. Conducting the Individual Engagement

a. Planning the audit engagement
b. Performing the audit engagement
c. Communicating results
d. Monitoring and follow up

• Workshop/discussion per individual engagement

(Process objectives, risks, controls, audit procedures and tools, common audit
issues and process gaps, and recommendations)

Sample individual engagements by process, type of service or department/units

1. Permits, Licenses and Clearance
2. Taxes
3. Civil Registry Services
4. Health Services
5. Social Welfare and Development Services
6. Agriculture Services
7. Veterinary Services
8. Environmental Management Services
9. Engineering Works
10. Project Implementation (Road Construction, by admin or contract)
 11. Public Assistance and Action on Complaints
12. Educational Services
13. Employment Assistance
14. Economic Enterprises
15. Planning and Development
16. Procurement
17. General Services
18. Human Resources
19. Legal
20. IT / MIS
21. Budget
22. Accounting
23. Public Information
24. Tourism
25. Civil Security and Traffic
26. Administrator
27. Legislative (Sanggunian)
28. Office of the Vice Mayor / Vice Governor
29. Office of the LCE
30. Other Services and Departments

V. Quality Assurance for the Internal Audit Activity

VI. Self-Assessment

FEES AND PAYMENT DETAILS

• Regular Rate - Php 15,680.00 inclusive of VAT.

• Fee includes lunch/snacks for four days, soft copy of presentation materials, and
certificate of attendance.
• Group discount: 5% for group of three from the same organization; 10% for group of
five or more from the same organization
• Limited slots. Class size is limited to 15 participants. Guaranteed seats will be given to
those with paid registration.
• Payments can be made in cash or check.
• Please deposit payment to BPI checking account #1621-0070-72. Account Name:
Center for Internal Advisory Services Philippines, Inc.
• For check payments, please make it payable to the account name
VENUE

Crown Regency Hotel Makati

1026 Arnaiz Avenue, Makati City

CONTACT DETAILS AND REGISTRATION

Email: information@ciasp.com.ph or centerforinternalauditservices@gmail.com

Website: www.ciasp.com.ph
Landline: (02) 788-7928 or 885-8474

To register, please consider the following options:

• Please visit CIASP website, www.ciasp.com.ph. Click on the “Inquire/Register” button
for the seminar on Risk Based Internal Auditing for LGUs. You will be directed to an
online Google form. Please fill in your details on the form and click ‘Submit.’ We will
acknowledge your registration as soon as practicable.
• You can email or communicate with us through information@ciasp.com.ph and/or
centerforinternalauditservices@gmail.com. Please provide your full contact details
(full name, LGU, designation, email address, office phone and mobile phone). Please
indicate how many from your LGU are attending this seminar so we can apply the
appropriate group discount. Please also indicate if you need a formal invitation letter
addressed to your LCE.

PREVIOUS ATTENDEES

• First Batch: August 6 – 9, 2018 (Makati City)

Maximum Class Size: 15 participants
o Provincial Government of Isabela (5 pax)
• Provincial Internal Audit Office
o Provincial Government of Capiz (4 pax)
• Provincial Internal Audit Office
o City Government of Santa Rosa (2 pax)
• City Administrator and Supervising Administrative Officer
o City Government of Pasay (1 pax)
• Executive Assistant to the Mayor
o Municipal Government of Palanas, Masbate (2 pax)
• Municipal Accountant and Municipal Treasurer
o Municipal Government of Bacnotan, La Union (1 pax)
• Consultant to the Mayor / Former LCE